The Foreign Service Journal, February 2010

eral income tax returns. Iowa’s 2009 tax rate rises in nine steps from 0.36 percent to amaximumof $4,000.96 plus 8.98 per- cent of taxable income over $63,315, de- pending on income and filing status. Write: Taxpayer Services, Iowa Depart- ment of Revenue, P.O. Box 10457, Des Moines IA 50306-0457. Phone: (515) 281-3114. E-mail: idr@iowa.gov Web site: www.iowa.gov/tax KANSAS: Individuals domiciled in Kansas are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. The Kansas tax rate rises from a minimum of 3.5 percent on Kansas tax- able income under $15,000 to a maxi- mumof $2,925 plus 6.45 percent of excess over $60,000 for joint filers, or $1,462.50 plus 6.45 percent of excess over $30,000 for single filers. Write: Kansas Taxpayer Assistance Center, Room 150, 915 SW Harrison, Topeka KS 66612. Phone: (785) 368-8222. E-mail: taxpayer_advocate@kdor.state. ks.us Web site: www.ksrevenue.org KENTUCKY: Individuals domiciled in Kentucky are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Kentucky’s tax rate ranges from 2 percent on the first $3,000 of taxable in- come to $4,166 plus 6 percent on all tax- able income over $75,000. Write: KentuckyDepartment of Revenue, Frank- fort KY 40602. Phone: (502) 564-4581. E-mail: Link through the Web site’s “Contact Us” tab. Web site: revenue.ky.gov LOUISIANA: Individuals domiciled in Louisiana are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Louisiana’s tax rate for 2009 starts at 2 percent for the first $12,500 for single filers or $25,000 for joint filers, rising to 6 percent for over $50,000 for single filers or $100,000 for joint filers. Write: Taxpayer Services Division, Personal Income Tax Section, Louisiana Department of Rev- enue, P.O. Box 201, Baton Rouge LA 70821-0201. Phone: (225) 219-0102. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.revenue.louisiana.gov MAINE: Individuals domiciled in Maine are considered residents and are subject to tax on their entire income. However, since Jan 1, 2007, there have been “safe harbor” provisions. Under the General Safe Harbor,Maine domiciliaries are treated as non-residents if they satisfy all three of the following conditions: 1) they did not maintain a permanent place of abode in Maine for the entire taxable year; 2) they maintained a permanent place of abode outside Maine for the en- tire taxable year; and 3) they spent no more than 30 days in the aggregate in Maine during the taxable year. Under the Foreign Safe Harbor provision, Maine domiciliaries are treated as non-residents if they are present in a foreign country for 450 days in a 548-day period and do not spendmore than 90 days inMaine during that period. Maine’s tax rate in 2009 rises in three steps from a minimum of 2 per- cent to amaximumof $1,033 plus 8.5 per- cent of Maine taxable income over $20,150 for single filers or $2,067 plus 8.5 percent over $40,350 for married filing jointly. For TaxYear 2010 and later,Maine has instituted a flat 6.5 per cent tax with a surcharge of 0.35 percent on taxable in- come over $250,000. Write: Maine Rev- enue Services, Income Tax Assistance, 24 State House Station,AugustaME 04333- 0024. Phone: (207) 626-8475. E-mail: income.tax@maine.gov Web site: www.maine.gov/revenue MARYLAND: Individuals domiciled in Maryland are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for an aggregated total of 183 days or more. For Tax Years 2007, 2008 and 2009 only, U.S. government employees can deduct up to $3,500 of any income earned overseas, including federal pay, if physi- cally present in a foreign country (or countries) for 330 days in the 12-month period. Maryland’s tax rate is $90 plus 4.75 percent of taxable income over $3,000 up to $150,000 if filing singly and $200,000 if filing jointly; it then rises steeply to $52,322.50 plus 6.25 percent on taxable income over $1,000,000. In addi- tion, Baltimore City and the 23Maryland counties impose a local income tax, which is a percentage of theMaryland taxable in- come, using Line 31 of Form 502 or Line 9 of Form 503. The local factor varies from1.25 percent inWorcester County to 3.2 percent in Montgomery, Prince George’s and Howard Counties (see Web site for details for all counties). Write: Comptroller of Maryland, Revenue Ad- ministrationCenter, Taxpayer Service Sec- tion, Annapolis MD 21411. Phone: toll-free 1 (800) MD-TAXES, or (410) 260-7980. E-mail: taxhelp@comp.state.md.us Web site: www.marylandtaxes.com MASSACHUSETTS: Individuals domi- ciled inMassachusetts are considered res- idents and are subject to tax on their entire income regardless of their physical pres- ence in the state. Salaries and most inter- est and dividend income are taxed at a flat rate of 5.3 percent. Some income (e.g., short-term capital gains) is taxed at 12 percent. Write: Massachusetts Depart- ment of Revenue, Taxpayer Services Divi- sion, P.O. Box 7010, Boston MA 02204. Phone: (617) 887-6367. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.dor.state.ma.us MICHIGAN: Individuals domiciled in Michigan are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Michigan’s tax rate is 4.35 per cent. Some Michigan cities impose an addi- tional 1- or 2- percent income tax. Detroit imposes an additional 2.5-percent tax. Write: MichiganDepartment of Treasury, Lansing MI 48922. Phone: toll-free 1 (800) 827-4000. E-mail: treasIndTax@michigan.gov Web site: www.michigan.gov/treasury MINNESOTA: Individuals domiciled in Minnesota are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Minnesota’s 2009 tax rate is either 66 F O R E I G N S E R V I C E J O U R N A L / F E B R U A R Y 2 0 1 0